The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31:

	Rails Division	Locomotive Division	Corporate Total
Cost of goods sold	$47,700	$29,600
Direct operating expenses	27,300	20,400
Sales	96,000	69,600
Interest expense			$2,400
General overhead			20,000
Income tax			4,200

The net income for Train Corporation is

$40,600

$71,800

$88,300

$14,000